Derive an analytical relationship between simple payback period and internal rate of return (IRR) over a 15-year assessment period for a project with a single fixed capital payment (K) at the beginning of year 1 and equal constant-dollar annual net benefits over this period (B). Hint: the simple payback period will be K/B. Use the equation for IRR. Then solve this equation iteratively using Excel for payback periods between 1 and 15, and plot the corresponding graph of IRR vs Payback Period